Susanne Liebel-Kotz is a senior associate in the Baker McKenzie Zurich office. She has more than 10 years' experience in broad international tax planning and M&A.
Susanne is a member of the Firm's Global Tax and Real Estate practice groups. She is a frequent speaker on seminars and other events regarding various taxation issues, particularly with respect to international taxation. Susanne is also a lecturer in the field of real estate taxation.
Susanne's work is focused on international tax planning and tax advice in connection with M&A transactions and corporate restructurings, including private equity, venture capital and capital markets transactions. She also has a strong focus on real estate taxation and VAT.
Susanne advises Swiss and international clients on inbound and outbound tax planning strategies. In addition, she gives advice on tax matters in all phases of a transaction process: from designing tax-optimized acquisition and joint venture structures, carrying out tax due diligence reviews to the drafting and negotiation of the transaction documentation's tax-related aspects, and implementing tax-efficient post-merger integrations.
Representative Legal Matters
- Advised Körber Group on the sale of United Grinding Group.
- Advised Ufenau Capital Partners on various acquisitions.
- Advised Lalique Group on listing and subsequent capital increases.
- Advised major Swiss real estate companies on reorganization and M&A matters.
- Advised a multinational sanitary group on several intragroup reorganizations and capital increases.
- Regularly advises an international pharma group on various intragroup restructurings.
- Rising Star 2020 and 2021 for Tax, Legal Media Group's Expert Guides
- "Best 3" Swiss Certified Tax Experts graduates award, for Swiss Certified Tax Expert, 2019
Professional Associations and Memberships
- International Fiscal Association (IFA) – Member
- Certified Tax Expert (Eidg. Dipl. Steuerexperte, Switzerland) (2019)
- Certified Tax Advisor (Steuerberater)~Germany (2015)
- Specialist Lawyer for Tax Law (Fachanwältin für Steuerrecht, Germany) (2015)
- Attorney-at-Law (Germany) (2012)
- State of Bavaria (Second State Exam) (2011)
- University of Augsburg (First State Exam) (2009)
- Co-author (with Alexandra Garg), "DAC 7, Volume 2, Joint Audits und ihre Relevanz für die Schweiz," ExpertFocus February 2022, S. 47 f
- Author, "DAC 7: Der ungestillte Informationshunger der EU," ExpertFocus August 2021, S. 414 f
- Co-author (with Tobias F. Rohner), "Steuersukzession im MWSTG auf dem Prüfstand," ExpertFocus December 2020, S. 984 f
- Author, "Verrechnungssteuerpraxis der ESTV bei Dividendenersatzzahlungen hinfällig," ExpertFocus April 2018, S. 294 f